Geographic Data

3 Months Ended

Mar. 31, 2025

The following table summarizes geographic information for long-lived assets, including property and equipment and other non-current assets, excluding intangible assets, for the periods presented (in millions):


	March 31,		December 31,		March 31,
	2025		2024		2024
Long-lived assets:
U.S.	$	529.1	$	533.4	$	449.7
Canada	22.5		22.3		15.3
Total long-lived assets	$	551.6	$	555.7	$	465.0

Segment Reporting

As further described in Note 2, the Company views its operations and manages its business as a single operating segment, which is the wholesale distribution of building materials. The Company’s revenues for its single operating segment are derived from the sale of residential and non-residential roofing products, as well as complementary products, such as siding and waterproofing.

The accounting policies for the wholesale distribution of building materials operating segment are the same as those described in Note 2 in the Notes to the Consolidated Financial Statements included in the Company’s 2024 Annual Report on Form 10-K. As described in Note 2, the Company’s CODM is the Chief Executive Officer. The CODM evaluates performance for the Company’s single operating segment and decides how to allocate resources based on the Company’s consolidated net income that is reported in the condensed consolidated statements of operations as net income (loss). The measure of segment assets is reported on the condensed consolidated balance sheets as total assets. The CODM allocates resources across the Company based on consolidated net income derived during the annual budgeting process and throughout the year in monitoring actual results compared to budget and updated forecasts. These results are used to assess segment performance and determine the compensation of certain employees.

The operating segment financial information regularly reviewed by the CODM, inclusive of assets, revenue, expenses, profit or loss, and noncash items are presented on a consolidated basis in the same amount and using the same captions as those included in the condensed consolidated statements of operations, condensed consolidated balance sheets, and condensed consolidated statements of cash flows. There are no additional segment expense categories regularly provided to the CODM. Therefore, there are also no amounts classified as other segment items requiring disclosure.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

BEACON ROOFING SUPPLY INC 10-Q